Brown v. Dixie Highway Express, Inc.

SIMPSON, Justice.

This is an appeal from a judgment rendered in the Circuit Court of Jefferson County in favor of the defendant tax payer in an action brought by Brown, as Director of Revenue of Jefferson County, seeking to recover of the defendant, Dixie Highway Express, certain ad valorem taxes, penalties and interest claimed by the plaintiff to be due by the defendant on certain motor vehicles it owned, and allegedly used or operated, in its business in Jefferson County. The taxes claimed are for the years 1954-55 and 1955-56. The taxes are claimed under § 877, Tit. 51, Code of Alabama…